Tax Controversy and Dispute Resolution


Forensic Services



Recent trends with regards to criminal risks in case of tax noncompliance


Services

  • Stress test shortly before tax inspection
  • Assistance during complex, thematic (including transfer pricing) and chronological tax inspections
  • Assistance during the administrative proceedings related to tax violation
  • Preparation of appeal against the results of tax inspection to the higher tax authority
  • Tax resolution in the court disputes
  • Assistance in preparation for court litigations
  • Consulting on criminal investigation issues based on the results of tax inspections
  • Assistance with introduction of amendments and additions to law, aimed at improvement of investment climate and elimination of ambiguous interpretation
  • Assistance with mutual agreement procedure between tax authorities of Kazakhstan and other countries
  • Assistance with VAT refund
  • Assistance with refund of tax withheld at source from non-residents' income (assistance during the whole procedure)


Our experience 

  • We provided valuable assistance to two large oil companies in reducing CIT and EPT assessments from TP tax inspections. Assessments appealed successfully were over USD 40 mln.
  • We assisted a large MNC large appeal the tax authorities' decision on application of DTA provisions.  Assessments appealed successfully were over USD 12 mln withholding tax and penalties.
  • We assisted the branch of a multinational group appeal regarding the allocation of head office general and administrative expenses. Assessments appealed successfully were over USD 13 mln.
  • We assisted the Kazakh subsidiary of an international bank to successfully appeal in respect of deductible VAT, disallowed for offset, totaling USD 2.5 mln in assessed taxes and penalties.
  • We helped a large trading company, which exports agricultural products to implement a VAT refund of USD $ 171,000.
  • We drafted the successful appeal and supporting arguments for the branch of a foreign company performing international freight forwarding services. Amounts appealed were USD 1.4 mln. 
  • We provided assistance to international freight Forwarder Company in CIT appeal. Amounts appealed were USD 1 mln. 
  • We helped a client to successfully appeal administrative fine of USD 300.000 within an administrative case related to CIT.
  • We helped a large mining company confirm the fact of export of goods and to implement a VAT refund of USD $ 2 million.
  • We helped to develop (clarifying) amendments to the tax legislation regarding application of RC-VAT to non-residents' income given a presence of a branch in Kazakhstan; also PwC helped to develop the formula for calculation of production cost of accompanying natural gas extracted from oil for CIT purposes.


Our team

Dana Tokmurzina

Director, Tax Dispute Resolution & Regulatory Practice 

Experience: more than 16 years, including 8 years of experience in Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, 1 year in the Supreme Court of the Republic of Kazakhstan, 6 years in consulting on tax dispute resolutions

Expertise:
Assistance with:

  • Tax inspections, including transfer pricing
  • Legislative amendments in Tax Code on taxation issues
  • Appeal on decisions to State Revenue Committee and courts
  • Withholding Tax and VAT refund
  • Negotiations with state authorities
  • Administrative and criminal proceedings.
Nursultan Nurbayev

Senior Manager

Experience: 11 years in tax consulting (Kazakhstan, Russia, Germany).

Expertise:
Assistance with:

  • Tax inspections on transfer pricing of subsoil users
  • Appeal in Committee under the Ministry of Finance of the Republic of Kazakhstan and courts
  • Legislative amendments in Tax Code
  • Tax methodology development
  • Preliminary negotiations with State Revenue Committee on transfer pricing issues

Practice focus on:
Taxation of subsoil users and transfer pricing. 

Karlygash Karshalova

Senior Manager

Work experience: more than 20 years, including 15 years in international companies operating in Oil and Gas sector

Expertise:
Assistance with:

  • Tax inspections and Tax dispute resolutions
  • Appeal on tax inspection results
  • Development and update of tax policy
  • Legislative amendments in Tax Code on taxation issues
  • Tax consulting support

Practice focus on:
Taxation of subsoil users on production-sharing contracts

Chingiskhan Nurmanov

Manager

Experience: 5 years in tax consulting (mostly in tax dispute resolution).

Expertise:
Assistance with:

  • Tax inspections
  • Appeal in State Revenue Committee and courts
  • Disputes on environment issues
  • Negotiations with state authorities
  • VAT Refund

Practice focus on:
Taxation of subsoil users and oilfield companies.

Sara Ulykpanova

Manager

Experience: 15 years, including 3 years in Tax Committee and more than 10 years in companies operating in Oil and Gas sector.

Expertise:
Assistance with:

  • Tax inspections
  • Appeal in State Revenue Committee and courts
  • VAT Refund
  • Preparation of Tax inspections

Practice focus on:
Taxation of subsoil users, including those applying stabilized tax regime.

Bolat Begimbekov

Senior Consultant

Experience: 16 years, including 4 years in tax authorities and 6 years in consulting companies.

Expertise:
Assistance with:

  • Appeal in State Revenue Committee and courts
  • Tax inspections
  • Preparation and legislative amendments in Tax Code on taxation issues
  • Negotiations with state authorities.

Practice focus on:
Taxation of subsoil users

Shynar Zhanbekova

Senior consultant

Experience: 10 years, including 7 years in tax authorities (audit of legal entities).

Expertise:
Assistance with:

  • Appeal in State Revenue Committee
  • Tax inspections
  • Legislative amendments in Tax Code on taxation issues
  • Negotiations with state authorities

Practice focus on:
Taxation of subsoil users.

Dinara Mussina

Senior consultant

Experience: more than 4 years in tax consulting

Expertise:
Assistance with:

  • Tax inspections, including transfer pricing issues
  • Appeal in State Revenue Committee and courts
  • Withholding tax refund

Practice focus on:
Taxation of subsoil users and transfer pricing

Aliya Sagdiyeva

Senior Consultant

Experience: mfore than 5 years, including 1 year in tax consulting

Expertise:
Assistance with:

  • •Tax inspections
  • •Appeal in State Revenue committee
  • •Preparation for tax inspections

Practice focus on:
Taxation of subsoil users agricultural producers.


Insights

Mitigating the risk of criminal liability

Download

Are you ready for a
tax audit?

Download

Tax Dispute Resolution
Practice

Download

Contact us

Michael Ahern

Partner, Leader of Tax & Legal Services, PwC Kazakhstan

Тел.: +7 727 330 3200

Dana Tokmurzina

Partner, Leader of Tax Dispute Resolution & Regulatory in Eurasia, PwC Kazakhstan

Тел.: +7 (7172) 55 0707

Nursultan Nurbayev

Senior Manager, Legal services, PwC Kazakhstan

Тел.: +7 717 255 0707

Follow us